Alternative forms of sales taxation for a developing country

In an increasing n umber of developing countries, as in virtually all of the major industrial countries, one or other form of sales taxation has taken root as an important provider of revenue, though in spite of much recent debate—much of it concerning the value added tax—no single form of sales taxation has emerged as being the most efficacious. This article does not discuss the merits of sales taxation, nor its effects or, development, but rather focuses on the question of which form of sales tax should be adopted assuming that one is to be.